WALLROK: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
WALLROK
Largest movements
- Cash +€153,307
up €153,307 (+36.5%), from €419,611 to €572,918
mainly Net result for the year (+€151,936) and Current investments (+€100,000)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Reserves +€88,060
up €88,060 (+16.6%), from €528,971 to €617,031
of which Distributable reserves: +€88,060
- Tax, wage and social debts -€24,910
down €24,910 (-51.1%), from €48,759 to €23,848
- Debts after one year -€24,363
down €24,363 (-6.4%), from €383,547 to €359,184
- Gross operating margin +€37,599
up €37,599 (+16.6%), from €226,992 to €264,591
- Taxes +€14,753
up €14,753 (+27.7%), from €53,340 to €68,094
- Depreciation +€3,525
up €3,525 (+12.0%), from €29,489 to €33,015
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,088,869 | €1,137,400 | +€48,532 | +4.5% |
| Fixed assets | 21/28 | €542,571 | €537,291 | -€5,280 | -1.0% |
| Tangible fixed assets | 22/27 | €542,571 | €537,291 | -€5,280 | -1.0% |
| Land and buildings | 22 | €513,677 | €499,375 | -€14,302 | -2.8% |
| Plant, machinery and equipment | 23 | €4,913 | €13,896 | +€8,984 | +183% |
| Furniture and vehicles | 24 | €23,981 | €24,019 | +€38 | +0.2% |
| Current assets | 29/58 | €546,298 | €600,110 | +€53,812 | +9.9% |
| Amounts receivable within one year | 40/41 | €25,665 | €26,068 | +€403 | +1.6% |
| Trade receivables | 40 | €4,634 | €400 | -€4,234 | -91.4% |
| Other amounts receivable | 41 | €21,031 | €25,668 | +€4,637 | +22.1% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €419,611 | €572,918 | +€153,307 | +36.5% |
| Deferred charges and accrued income | 490/1 | €1,022 | €1,123 | +€101 | +9.9% |
| Total equity and liabilities | 10/49 | €1,088,869 | €1,137,400 | +€48,532 | +4.5% |
| Equity | 10/15 | €548,489 | €636,549 | +€88,060 | +16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €528,971 | €617,031 | +€88,060 | +16.6% |
| Non-distributable reserves | 130/1 | €701 | €701 | = | 0.0% |
| Reserves not available under the articles | 1311 | €701 | €701 | = | 0.0% |
| Distributable reserves | 133 | €528,270 | €616,330 | +€88,060 | +16.7% |
| Profit (loss) carried forward | 14 | €13,318 | €13,318 | = | 0.0% |
| Amounts payable | 17/49 | €540,379 | €500,851 | -€39,528 | -7.3% |
| Amounts payable after more than one year | 17 | €383,547 | €359,184 | -€24,363 | -6.4% |
| Financial debts | 170/4 | €383,547 | €359,184 | -€24,363 | -6.4% |
| Amounts payable within one year | 42/48 | €156,832 | €141,667 | -€15,165 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €24,011 | €25,951 | +€1,941 | +8.1% |
| Trade debts | 44 | €27,533 | €30,636 | +€3,104 | +11.3% |
| Suppliers | 440/4 | €27,533 | €30,636 | +€3,104 | +11.3% |
| Taxes, remuneration and social security | 45 | €48,759 | €23,848 | -€24,910 | -51.1% |
| Taxes | 450/3 | €48,759 | €23,848 | -€24,910 | -51.1% |
| Other amounts payable | 47/48 | €56,530 | €61,231 | +€4,700 | +8.3% |
| Non-recurring operating income | 76A | €11,070 | - | -€11,070 | |
| Remuneration, social security and pensions | 62 | €1,429 | €5 | -€1,424 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,489 | €33,015 | +€3,525 | +12.0% |
| Other operating charges | 640/8 | €9,780 | €7,271 | -€2,509 | -25.7% |
| Gross operating margin | 9900 | €226,992 | €264,591 | +€37,599 | +16.6% |
| Operating profit (loss) | 9901 | €186,294 | €224,300 | +€38,006 | +20.4% |
| Financial income | 75/76B | €2,510 | €3,404 | +€894 | +35.6% |
| Recurring financial income | 75 | €2,510 | €3,404 | +€894 | +35.6% |
| Financial charges | 65/66B | €6,384 | €7,674 | +€1,290 | +20.2% |
| Recurring financial charges | 65 | €6,384 | €7,674 | +€1,290 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €182,420 | €220,030 | +€37,610 | +20.6% |
| Income taxes | 67/77 | €53,340 | €68,094 | +€14,753 | +27.7% |
| Profit (loss) for the period | 9904 | €129,080 | €151,936 | +€22,856 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €129,080 | €151,936 | +€22,856 | +17.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.